Interest earned on FDRs was treated as business income by the assessee, while revenue      considered the same as ‘Income from other sources’. Revenue had taken the high sea sale of imported goods as a speculative transaction u/s. 43(5) and loss was treated as a speculative loss. However, it was found that when goods were not taken by delivery, the entire issue was treated as a speculative transaction. Held that, since the entire transaction was going through by proper delivery of goods during purchase and documents were provided for evidence of delivery of goods related to high sea sale. Interest earned on these FDRs is a business income. (AY. 2013-14 .2016-17)